A nonspouse beneficiary can roll over through direct transfer a distribution to an "inherited" IRA.
A participant can roll over a distribution of pre-tax contributions to a Roth IRA.

Can a nonspouse beneficiary roll over through direct transfer a distribution of pre-tax contributions to a Roth IRA?

I concluded the answer was Yes when I did some research on this about a year ago. However, I'm not in the office so I can't give you a cite. My recollection is that nothing precluded it.